In Brief

Employers

HMRC’s Employment Related Securities Bulletin 28 has articles on the renewal of state aid approval for enterprise management incentive schemes and a reminder that employers must submit 2017-18 employment related securities annual returns online by 6 July. See here.

Brexit

The government has published a proposal for the customs element of a ‘backstop’ arrangement with the EU. It aims to avoid a hard border between Northern Ireland and the Republic of Ireland after Brexit. See here.

VAT

VAT Notice 700/56 Insolvency has been updated. It cancels and replaces the July 2017 version. The VAT 426 processing team telephone number at section 7.5 has been amended to 03000 322 9246. See here.

Landlords join MTD

HMRC’s Making Tax Digital pilot for income tax...